D - DELTA CONSULTING: what changed
What changed
D - DELTA CONSULTING
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€4,578
2024 · €25,719-€30,297
Equity
€138,434
2024 · €143,012-€4,578
Cash
€2,056
2024 · €4,855-€2,799
Balance sheet total
€563,365
2024 · €597,598-€34,233
Largest movements
Assets
- Tangible fixed assets -€31,434
down €31,434 (-5.3%), from €592,743 to €561,309
of which Land and buildings: -€27,896
Equity and liabilities
- Debts after one year -€39,832
down €39,832 (-14.1%), from €282,874 to €243,042
- Advances received +€14,715
up €14,715 (+52.9%), from €27,814 to €42,529
- Trade debts +€13,857
up €13,857 (+1,073%), from €1,291 to €15,148
- Tax, wage and social debts -€11,026
down €11,026 (-89.0%), from €12,386 to €1,360
- Provisions -€6,893
down €6,893 (-7.7%), from €89,913 to €83,020
Income statement
- Gross operating margin -€29,952
down €29,952 (-41.6%), from €71,941 to €41,989
- Turnover -€24,259
down €24,259 (-28.2%), from €85,959 to €61,700
- Purchases and services +€5,693
up €5,693 (+40.6%), from €14,018 to €19,711
- Taxes +€2,520
up €2,520 (+51.0%), from €4,937 to €7,457
- Financial charges -€2,394
down €2,394 (-16.9%), from €14,128 to €11,734
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€25,719
Gross operating margin
-€29,952
Depreciation
+€940
Other operating charges
-€1,159
Financial charges
+€2,394
Taxes
-€2,520
Result 2025
-€4,578
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€37,509
Investment
€0
Financing
-€40,308
Cash 2024
€4,855
From operations (derived)
+€37,509
Net result for the year
-€4,578
Depreciation
+€31,434
Provisions
-€6,893
Trade debts
+€13,857
Tax, wage and social debts
-€11,026
Advances received
+€14,715
Financing
-€40,308
Debts after one year
-€39,832
Short-term financial debts
-€476
Cash 2025
€2,056
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €597,598 | €563,365 | -€34,233 | -5.7% |
| Fixed assets | 21/28 | €592,743 | €561,309 | -€31,434 | -5.3% |
| Tangible fixed assets | 22/27 | €592,743 | €561,309 | -€31,434 | -5.3% |
| Land and buildings | 22 | €579,079 | €551,183 | -€27,896 | -4.8% |
| Plant, machinery and equipment | 23 | €9,035 | €6,125 | -€2,910 | -32.2% |
| Furniture and vehicles | 24 | €4,629 | €4,001 | -€628 | -13.6% |
| Current assets | 29/58 | €4,855 | €2,056 | -€2,799 | -57.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €4,855 | €2,056 | -€2,799 | -57.7% |
| Total equity and liabilities | 10/49 | €597,598 | €563,365 | -€34,233 | -5.7% |
| Equity | 10/15 | €143,012 | €138,434 | -€4,578 | -3.2% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €115,744 | €111,166 | -€4,578 | -4.0% |
| Distributable reserves | 133 | €115,744 | €111,166 | -€4,578 | -4.0% |
| Provisions and deferred taxes | 16 | €89,913 | €83,020 | -€6,893 | -7.7% |
| Deferred taxes | 168 | €89,913 | €83,020 | -€6,893 | -7.7% |
| Amounts payable | 17/49 | €364,673 | €341,911 | -€22,762 | -6.2% |
| Amounts payable after more than one year | 17 | €282,874 | €243,042 | -€39,832 | -14.1% |
| Financial debts | 170/4 | €282,874 | €243,042 | -€39,832 | -14.1% |
| Amounts payable within one year | 42/48 | €81,799 | €98,869 | +€17,070 | +20.9% |
| Financial debts | 43 | €40,308 | €39,832 | -€476 | -1.2% |
| Credit institutions | 430/8 | €40,308 | €39,832 | -€476 | -1.2% |
| Trade debts | 44 | €1,291 | €15,148 | +€13,857 | +1,073% |
| Suppliers | 440/4 | €1,291 | €15,148 | +€13,857 | +1,073% |
| Advances received on contracts in progress | 46 | €27,814 | €42,529 | +€14,715 | +52.9% |
| Taxes, remuneration and social security | 45 | €12,386 | €1,360 | -€11,026 | -89.0% |
| Taxes | 450/3 | €12,386 | €1,360 | -€11,026 | -89.0% |
| Turnover | 70 | €85,959 | €61,700 | -€24,259 | -28.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,018 | €19,711 | +€5,693 | +40.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,374 | €31,434 | -€940 | -2.9% |
| Other operating charges | 640/8 | €1,675 | €2,834 | +€1,159 | +69.2% |
| Gross operating margin | 9900 | €71,941 | €41,989 | -€29,952 | -41.6% |
| Operating profit (loss) | 9901 | €37,892 | €7,721 | -€30,171 | -79.6% |
| Financial charges | 65/66B | €14,128 | €11,734 | -€2,394 | -16.9% |
| Recurring financial charges | 65 | €14,128 | €11,734 | -€2,394 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €23,764 | -€4,013 | -€27,777 | |
| Transfer from deferred taxes | 780 | €6,892 | €6,892 | = | 0.0% |
| Income taxes | 67/77 | €4,937 | €7,457 | +€2,520 | +51.0% |
| Profit (loss) for the period | 9904 | €25,719 | -€4,578 | -€30,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,719 | -€4,578 | -€30,297 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.